Law on payment and collection of taxes and duties (Tax Payment Act).
Published in 2005 Booklet 8
Effective 01.01.2009, 01.01.2008
Tax Payment Act - Tax Payment.
Part I. Introductory provisions (§§ 1-1 - 3-3)
Chapter 1. Scope (§§ 1-1 - 1-3)
Chapter 2. Collection Authorities and payees (§§ 2-1 - 2-8)
Chapter 3. Procedure (§§ 3-1 - 3-3)
Part II. Advances on tax and accounting (§§ 4-1 - 8-5)
Chapter 4. Advances on tax (§§ 4-1 - 4-8)
Chapter 5. Payroll withholding tax (§§ 5-1 - 5-16)
Chapter 6. Advance tax - personal and impersonal taxpayers (§§ 6-1 - 6-7)
Chapter 7. Settlement (§§ 7-1 - 7-4)
Chapter 8 . Breakdown of tax between tax creditors (§§ 8-1 - 8-5)
Part III. General settlement provisions, etc.. (§§ 9-1 - 12-1)
Chapter 9. Payment (§§ 9-1 - 9-3)
Chapter 10. Due (§§ 10-1 - 10-60)
Chapter 11. Interest (§§ 11.1 - 11.7)
Chapter 12. limitation (§12-1)
Part IV. Special settlement provisions (§§ 13-1 - 15-2)
Chapter 13. Offsetting (§§ 13.1 - 13.6)
Chapter 14. Enforcement and collateral (§§ 14-1 - 14-21 )
Chapter 15 payment deferral and payment reduction - leniency (§§ 15-1 - 15-2)
Part V. Miscellaneous provisions (§§ 16.1 - 19.3)
Chapter 16. Liability Policy (§ § 16-1 - 16-51)
Chapter 17 proceedings (§§ 17.1 - 17.2)
Chapter 18. Penalties (§§ 18.1 - 18.3)
Chapter 19 . Commencement, transitional provisions and amendments to other acts (§§ 19.1 - 19.3)
Ikr. January 1, 2008 for certain duties, see § 1.19, the whole law ikr. 1 January 2009. - Cf.. Previous Act 21 November 1952 no. 2.
Part I. Introductory provisions
Chapter 1. Scope
§ 1-1. Scope
(1) This Act shall apply the payment and collection of taxes and duties.
(2) The duties and taxes means:
taxes on capital and income and tonnage tax under the Tax Act (wealth and income), taxes on capital and income by law 29 November 1996 no. 68 relating to tax to Svalbard (Svalbard tax) and social security contributions under the National Insurance Act chapter 23, including withholding, withholding tax and arrears by chapters 5 to 7 of this Act, as well as requirements on tax established by summarily joint settlement by the tax Administration Act § 9-5 no. 8
income tax under the Act on 13 December 1996 no. 87 concerning the tax on remuneration to foreign artists etc. (unrequested)
taxes on capital and income pursuant to Act 13 June 1975. 35 on taxation of subsea petroleum deposits (petroleum tax), including installment tax and arrears that legislation
employer's National Insurance Act, Chapter 23, including requirements established by summarily joint settlement by the Tax Administration Act § 9-5 no. 8
inheritance tax by the Act of 19 June 1964 No.. 141 of tax on inheritance and certain gifts
VAT by VAT Act
excise duties covered by the Act of 19 May 1933 no. 11 on Excise Duties
excise duties covered by the Act of 19 June 1959 No.. 2 concerning charges for motor vehicles and boats
Customs covered by the Customs Act.
(3) Unless otherwise specified, the rules governing taxes and duties equivalent to the extent applicable for:
interest under Section 11 fees and expenses set out in pursuance of this Act, the Assessment Act and legislation mentioned in the second paragraph letters a to
delay tax, additional tax, surcharge and additional duties established pursuant Assessment Act or legislation mentioned in the second paragraph letters a to i.
fines under § 5-16, the Act of 19 June 1964 No.. 14 of tax on inheritance and certain gifts § 43, VAT Act § 21-1, the Assessment Act § 10-6, Law of 19 May 1933 no. 11 concerning excise duties § 5a, Act of 19 June 1959 No.. 2 concerning charges for motor vehicles and boats § 5a and customs Act § 16-16.
liability amount by the Tax Administration Act § 10-7.
According. res. 21 Dec 2007 no. 1616 Act shall apply from 1 January 2008 except for the following conditions where the law will apply from January 1, 2009: a. Requirements as stated in the Act § 1-1 second paragraph a to d, b. Claims by the Tax Administration Act and c. as provided for in the Act § 1-1, third paragraph, and as determined pursuant to the laws specified in the Act § 1-1 second paragraph ad.
§ 1-2. Other government requirements Ministry may in regulations provide that all or part of the law shall apply to other requirements applicable state when the claim has enforceable.
§ 1-3. Back Searching Requirements
(1) In the event of an increase of a tax claim, or any correction of a completed settlement occurs entitled to a refund of any amount previously paid debtor, the amount, including interest compensation, considered a tax claim . Levying authorities may levy amount regardless of whether the recipient has acted in good faith. The rules on maturity in § 10-53 shall apply correspondingly.
(2) The first paragraph applies correspondingly when the claim is made against the mortgagee or whoever has got assigned receivable. This requirement may also be directed against the taxpayer pursuant to the first paragraph.
Chapter 2. Collection Authorities and payees
§ 2-1. The tax for municipalities - wealth and income, social security contributions and payroll taxes
(1) from wealth and income taxes, social security contributions and payroll taxes levied by the municipal tax collector. Unless otherwise stated, this also applies to associated requirements as mentioned in § 1-1 third paragraph letter a and b.
(2) Payroll withholding and payroll taxes payable to the tax collector in the municipality where the employer is domiciled or has his headquarters. Payroll withholding tax from companies and innlånere be paid to the tax collector for the county in which the company or funding opportunity is headquartered or board has its seat.
(3) Advance tax and arrears payable to the tax for the municipality tax is prescribed for.
(4) The first to third paragraphs shall not wealth and income for taxpayers who do not have permanent connection with Norway and sailors living abroad, Foreign Artists, petroleum tax and the Svalbard tax.
(5) The Ministry may issue regulations concerning the tax collector shall levy other claims, including claims as mentioned in § 1-1 third paragraph letter c and d. The Ministry may issue regulations also lay down rules on who shall levy withholding and payroll taxes from foreign employers and companies, and about whom such claims should be paid to.
§ 2-2. The tax - other taxes and duties etc.
(1) The tax is levying authority for claims that are not collected by the tax under § 2-1. State levying central has the same collection authority as a tax office when the collector such claims.
(2) The Ministry may issue regulations concerning the requirements under subsection payable to other than tax. Ministry may issue regulations also provide that Customs Region shall levy specific requirements under the first paragraph, but that Chapter 14 does not apply to the Customs Region.
§ 2-3. Ministry command authority over the tax collectors and the delegation of authority to tax collectors
(1) The Ministry may issue instructions for tax officers to exercise the powers they have under the law. The Ministry may also give instructions for the tax collectors finances. Authority within the tax collection business area of the law is submitted to the Ministry or the Directorate of Taxes, may be delegated to the tax collectors.
(2) The Ministry may give municipalities instructions on the installation of new tax collection offices. The Ministry may also issue instructions concerning the technical and occupational coordination of tax officers and tax offices the tasks.
§ 2-4. (Repealed by Act 19 June 2015 no. 54 (ikr. January 1, 2016).)
§ 2-5. (Repealed by Act 19 June 2015 no. 54 (ikr. January 1, 2016).)
§ 2-6. (Repealed by Act 19 June 2015 no. 54 (ikr. January 1, 2016).)
§ 2-7. (Repealed by Act 19 June 2015 no. 54 (ikr. January 1, 2016).)
§ 2-8. (Repealed by Act 19 June 2015 no. 54 (ikr. January 1, 2016).)
Chapter 3. Procedural
§ 3-1. Relations with the Public Administration and Enforcement Act
(1) Administration Act applies to the specific provisions contained in this law.
(2) Relation to the Enforcement Act is regulated in §§ 13-5, 14-2, 14-5 and 14-10.
(3) For prepaid discharge is subject to specific procedural rules in § 4-3.
§ 3-2. Confidentiality
(1) The rules of confidentiality that applies in determining the individual tax requirements apply when collecting such claims equivalent to anyone who has duties, position or assignment related to this law.
(2) Arrears lists or excerpts of such lists shall not in any way be made publicly available.
§ 3-3. Exceptions Administration Act on the grounds, right of appeal, delayed implementation, etc.
(1) The reason for the decision under § 15-2 may be limited to the information mentioned in the Public Administration § 25 subsections if grounds Administration Act § 25 subsection expected to reduce the potential for future coverage of tax and fee requirement. Decisions pursuant to § 15-1 paragraph, first sentence and § 15-2 can not be appealed.
(2) Public Administration §§ 16, 24 and 25 shall not apply to decisions made under the settlement.
(3) Public Administration Chapters IV to VI on individual does not apply to decisions under § 16-20.
(4) Public Administration § 42 does not apply to decisions made under the settlement and resolution on the annual fee for motor vehicles.
(5) Appeals against the tax office's decision be submitted to the tax office.
Part II. Advances on tax and accounting
Chapter 4. Advances on tax
§ 4-1. Definitions
(1) of this Act with:
impersonal taxpayer: Norwegian and foreign companies and entities that are independent tax entity, bankruptcy and administrasjonsbo for such entities, state, county and municipal.
personal taxpayers: Any taxpayer, including bankruptcy and administrasjonsbo for such taxpayers who fall under subparagraph a. Dødsbo equated with personal taxpayers in applying the provisions of Chapter 4 to 6
employer, whoever person or by proxy pay wages or other remuneration or performance shall be made withholding or distraint in.
(2) When employees are placed at the disposal of others, both the client and the contractor are jointly and severally responsible for the Act are met. The duties and responsibility also those who submit to employers in cases under the Immigration Act §§ 23, third paragraph, and 24, second paragraph. Those responsible can agree that one of them will perform duties under this Act. Such agreement exempts anyway just those duties if and insofar as this is determined by the tax collector.
(3) The Ministry may issue regulations supplementing this section, including on who should be regarded as an employer.
§ 4-2. Basis for advance discharge
(1) Advances on wealth and income (tax) and social security contributions to be paid before the tax takes place, levied and calculated according to the provisions of this part of the law.
(2) For taxpayers who have to pay an advance on tax and social security contributions during the fiscal year, levied and calculated
withholding under the provisions of chapter 5, and
withholding under the provisions of Chapter 6
(3) For impersonal taxpayers should pay advances on tax during the year after the fiscal year, imposed a withholding tax under the provisions of Chapter 6
(4) Natural resource tax under the Tax Act Chapter 18, for individual taxpayers imposed by the rules for discharge of withholding tax for non-personal taxpayers.
§ 4-3. Special procedural rules for the advance discharge Administration Act rules do not apply to discharge of withholding tax and withholding tax pursuant to Chapters 4 to 6. Tax Act procedural rules apply correspondingly insofar as appropriate.
§ 4-4. Information requirement
(1) The taxpayer is obliged to send the messages and to provide the information necessary for the tax office to get set and regulated withholding and withholding tax in accordance with the provisions of this part of the law. Ministry issues rules for the notification requirement.
(2) The first paragraph applies correspondingly to the employer.
(3) Taxpayers who fail to comply with the obligation to notify or orders to provide information or providing incorrect or incomplete information, are not entitled to amend the tax office's decision on withholding or withholding.
§ 4-5. Instead of advance printing
(1) Pre-discharge made by the tax office.
(2) Taxes may handled in accordance with the functions vested in the tax offices.
§ 4-6. Special rules for withholding and withholding
(1) Changes the tax after the advance discharge is made, and this means that the amount deducted or paid during the tax year are not going to respond to the tax expected discharged, the ministry, for all taxpayers or certain groups, decide that withholding or withholding shall be made for other rates or other amount than stipulated by the advance printing.
(2) The Ministry may issue regulations concerning the differentiation of withholding tax and withholding tax during the tax year.
§ 4-7. Additional Advances Advances on taxes can be paid at a higher amount than what is printed when printed advances are expected to be insufficient to cover the tax will be determined by the equation. Such payments can be made even after the expiration of the fiscal year, but not later than 31 May in the year of assessment.
§ 4-8. Authorisation under war etc.
(1) When the kingdom is at war or threat of war or national independence or security is at risk, the provisions of this part of the law and current decision for advance and final printing of social security contributions, tax to the state, counties and municipalities waived by decision of the King, when it is deemed necessary to facilitate the implementation of conscription, payment, collection or distribution advances on tax and social security contributions. King may among them stipulate special rules for certain groups of taxpayers and provide rules that certain tax amount shall be transferred to the state until the decision on the final allocation being hit.
(2) When an area is cut off from connection with the government or other reasons deemed necessary, the King may give the county or other local government agencies, including the military authorities, the authority to issue such provisions as mentioned in the first paragraph. Proxies may be granted without regard to the current administrative division. If it is strictly necessary, the county governor may issue regulations even if authorized by the King are not yet available.
(3) The provisions are made pursuant to subsections, published in the manner deemed appropriate and must immediately be notified to Parliament.
Chapter 5. Payroll withholding
§ 5-1. Tax card
(1) Before income beginning of year should the tax issue tax cards indicating forskuddstrekkets size and how taxes should be implemented for all taxpayers who must be assumed to have a taxable income of importance. The tax office may at any time during the tax year issue new tax deduction when an error is made by the tax card, or when other special circumstances make it unreasonable not to issue a new tax. Tax deduction is made available to employers electronically.
(2) The employer is obliged to obtain a tax deduction before income the beginning of the personal taxpayers employer is obliged to withhold tax for, and ensure that tax information is updated before each payroll so that withholding will be made after the last estimated tax. An employer may not use the information for purposes other than those stated in this law.
(3) Before tax year beginning prepares tax one tax notice to the taxpayer, which shows the estimated withholding, calculation basis for these taxes, and information about who has been asking for tax deduction for the taxpayer in the previous fiscal year. Tax shall prepare new tax messages if changes are made in the tax card. Tax shall also notify the taxpayer when new arbeidgivere1 requested tax card.
(4) Tax Administration records who has demanded a tax of the taxpayer.
(5) The taxpayer has the right to inspect their own tax information and the information on which employers have demanded and received a tax deduction from the tax authorities.
(6) Pull Tables and form tax fixed by the Tax Directorate.
(7) The Ministry may issue regulations supplementing this section.
§ 5-2. Determination of forskuddstrekkets size
(1) The deduction is determined so that the amounts deducted during the year, together with any withholding tax, as far as possible will respond to the amount that the tax and social security contributions are expected to would make the rates and rules applicable to that year.
(2) The deduction may be determined so that the deduction alone will respond to the expected amount tax and National Insurance.
(3) When determining forskuddstrekkets size and the other decisions taken in advance stage, it does not take into account an amount equal to 12 percent of the basic allowance under the Tax Act §§ 6-30 to 6-32.
(4) The Ministry may issue regulations supplementing this section.
§ 5-3. Exemption from withholding and repayment of withholding
(1) Taxpayers who obviously will not get assessed tax may be exempted from withholding.
(2) The taxpayer shall be relieved of play the rest of the year when the tax office find it highly probable that it already paid, is sufficient to cover the tax and social security contributions that will be offset for tax year. If Revenue fell away or there are other special circumstances that make it highly probable that it has been paid as withholding is considerably more than the taxes and social security contributions that will be assessed for the fiscal year, the tax office may decide that the surplus should be paid back to the taxpayer. Such a decision shall be taken only when it would be unreasonable to delay repayment for settlement is made.
(3) Tax deduction and tax paid for earlier fiscal years, may in special cases, such as the wrong payments refunded to the taxpayer or to the employer.
(4) The Ministry may issue regulations supplementing this section.
§ 5-4. Obligation to withhold tax
(1) The employer is obliged of its own motion to withhold tax under the current tax card and rules of this chapter
(2) Limited company, public and egalitarian company and association pays dividends that are taxable under the Tax Act § 10-13, is obliged to withhold tax to cover the income tax on such dividends. It is taken by withholding not incorporate shielding deduction under the Tax Act § 10-12. The borrower who after agreement on securities, cf. Taxation § 9-11, pays dividends compensation referred to in the Tax Act § 10-11 third paragraph to the contractual counterparties domiciled abroad, is obliged to withhold tax to cover the income tax as compensation.
(3) An insurance company is obliged to withhold tax to cover the policyholder's income taxable year returns of the savings part of a life insurance policy, cf. Taxation § 5-20, second paragraph, when the insured party is the personal taxpayer requests it.
(4) The Ministry may issue regulations supplementing this section.
§ 5-4a. Obligation to withhold tax in dividends to foreign shareholders and dividend compensation
§ 5-5. Forskuddstrekkets size
(1) If the employer has not received the information specified in the tax card, and this is not due to negligence or lack of due care by the employer, the withholding made after the last calculated tax. If the employer does not have access to data from the last calculated tax card shall be carried withholding by 50 percent. The same applies when it should Deduct tax benefits under the National Insurance Act chapter 4, 8 to 11 and 14 and in disability benefits, benefits etc. which is taxed as wages. Tax deduction from other taxable social security benefits, pensions, interim pay, annuities and similar benefits and payments made by 30 percent.
(2) The employer is obliged to withhold tax at a higher amount than that resulting from tax card or the first paragraph, when the taxpayer asserts claims about it well in advance of the move to take place.
(3) Tax deduction under § 5-6 subsection d and e are calculated by the Company or the borrower to the amount the tax will pose for Parliament's decision on tax for the relevant year.
(4) Tax deduction under § 5-6 subsection f calculated by the company for overall tax rate for ordinary income.
(5) Tax deduction under § 5-6 subsection g calculated by paid speaker at the amount the tax will pose for Parliament's decision on tax for the relevant year.
(6) The Ministry may issue regulations that withholding tax shall be performed by table in a part of the taxable income and with a certain percentage of the remaining income.
(7) When a taxpayer is issued a tax in several municipalities, the employer shall deduct tax card from the municipality taxpayer believes he should pay tax to.
(8) Any person who is required to withhold tax under the provisions of this chapter, but which proves that it paid withholding or equivalent abroad by the individual taxpayer's income, can by tax be exempted pull duty under this section if it is set reasonable assurance feature amount.
§ 5-6. Allowances shall Deduct tax
(1) Unless otherwise provided, shall be made withholding of tax:
wages and other benefits that are covered by Tax Act § 5-10, see anyway subsection
pension, annuity, support and other benefits that are covered by Tax Act §§ 5-40 to 5-42,
lay or share paid to active participant in fishing activities - including the captain - and that is compensation for work or use of gear that the participant holds. It should also Deduct tax taxable social security benefits paid to compensation for lay or share as mentioned,
dividends to foreign shareholders, ref. Taxation § 10-13,
dividend compensation to foreign contracting party after agreement on securities, cf. Taxation § 10-11 subsection
return of savings part of a life insurance policy (endowment) if the taxpayer is personally taxpayer requests it.
Pension, annuity, disability benefits under the National Insurance Act chapter 12 and disability benefits from other schemes that are covered by Tax Act § 5-1, first paragraph, § 5-40 or § 5-42 letter b, ref. Taxation § 2-3 fourth paragraph , to persons not resident in the kingdom.
(2) Compensation to cover costs in connection with the performance of work, assignments or offices are subject to withholding tax even if it is not taxable, cf. Taxation § 5-11 second paragraph.
(3) The Ministry may issue regulations limiting moves under the first and second paragraphs. The Ministry may also decide that deductions should be made in other benefits than those mentioned in the first paragraph.
§ 5-7. Services which are not to be withholding in
(1) There shall not Deduct tax:
statutory holiday allowance, wages and benefits are taxed as wages, during the holiday season. Taxpayers with monthly payment may be exempted play for a month during the holiday season in summer and for half a month before Christmas. Taxpayers with weekly, daily or hourly payment may be exempted play for 4 weeks during the holiday season in the summer and two weeks before Christmas. The Ministry may issue regulations providing that for taxpayers who have short-term connection with Norway, to be conducted withholding throughout the year without any withholding periods.
annuity, pension, interim pay, introduction benefit and supplementary benefits for people with short periods of residence in Norway for a month before Christmas. This exemption does not apply to amounts that can only be raised by year-end.
derived from surrendered property and alimony.
(2) The exemption under subsection a and b shall not apply when the cover is calculated in accordance with § 5-5, fifth paragraph.
(3) The Ministry may issue further regulations on the implementation of migratory exemption under subsection including other benefits shall be exempted from obligatory deductions or exemptions in certain cases be granted for other periods than mentioned in subsection a. || |
§ 5-8. Further details on the calculation basis for withholding
(1) Cash benefits included when calculating the withholding of their gross amount.
(2) Benefits included to the extent and in the amounts stated in the Ministry's regulations. The Ministry may issue regulations concerning individual valuation of fringe benefits.
(3) The Ministry may issue regulations concerning the remuneration referred to in § 5-6 second paragraph shall be regarded as a taxable with the amount arrived at after the allowance is reduced by deducting amounts at fixed rates.
(4) The Ministry may issue regulations concerning the calculation of the lay or share as under § 5-6 subsection c shall be the basis for withholding.
§ 5-9. Deduction when calculating withholding
(1) There shall be deducted when calculating:
pension contributions as an employer truncates in wages, and that the taxpayer will be entitled to a deduction for the tax assessment by Taxation § 6-47 first paragraph a and b and § 6-72,
- - -
union dues as an employer truncates in wages, and that the taxpayer will be entitled to a deduction for the tax assessment by Taxation § 6-20,
deductions under the Tax Act § 6-61 for seafarers resident in Norway. The deduction shall be 29 per cent capped at the amount the ministry.
(2) The Ministry may issue regulations providing that the calculation of withholding tax shall be subject to any deduction in the calculation of withholding than mentioned above.
§ 5-10. Implementation of withholding
(1) The deduction effected by the employer, or the company or borrowing rising as mentioned in § 5-4 second and third paragraph calculate the amount and withhold this settlement with the taxpayer. The deduction is carried out when there is access for the taxpayer to the remuneration paid, although payment for this first takes place at a later date.
(2) The employer has a duty to ensure that it is withholding even in cases where the taxpayer even collects its remuneration. The taxpayer then obliged to pay the withholding to the employer.
(3) Taxpayers who receive benefits, your employer must implement the withholding insofar as cash benefits ranks. Is there coverage for the total estimated drawdowns on the cash benefits, employer is obliged to immediately report it to the tax office.
(4) The Ministry may issue regulations supplementing this section.
§ 5-10a. Implementation of the tax in dividends to foreign shareholders and dividend compensation
§ 5-11. Information on withholding
(1) The employer shall unsolicited supply information on withholding tax for each calendar month in accordance with A-Data Act. Insurers that are subject to withholding tax under § 5-4 third paragraph, shall submit information about undertaken withholding under the provisions of A-Data Act. Company etc. which is subject to withholding tax pursuant to § 5-4 second paragraph, shall submit information on the way the Ministry.
(2) The Ministry may issue regulations concerning the employer's obligation to keep payroll accounting, and if the information on wages and other benefits, move amounts, etc.. to be submitted.
(3) The Ministry may issue regulations which derogate from the provisions of this section.
§ 5-12. Income taxes
(1) Tax deduction under § 5-4 belongs tax creditors. The person making the move will put the amount into the special accounts (tax account).
(2) Keep balance of tax withholding account so high that it apply to all aspects rotating driving responsibilities, can continuously transfer to the account omitted. Instead of tax account can be no guarantee of undertakings have the right to provide financial services for finansieringsvirksomhetsloven1 § 1-4. When the deductions exceed the balance on the tax account or warranty, missing amount immediately be released into your account.
(3) Payment of tax withholding account must be made before the first working day after payroll. Warranty or fulfilled tax account that replaces the deposit, will be published by payroll. Without the tax collector consent, the accountholder does not dispose of the tax deduction account otherwise than by transfer to the tax collector or by transferring funds to the corresponding account in another bank. Any interest yield on such bank account accrues the party making the cover (accountholder).
(4) Banks are obliged to prevent illegal disposal of tax deduction account.
§ 5-13. Control of employers
(1) Tax Collector shall control that employers and others who by this law are obliged to make moves, supply information and perform withholding and distraint in accordance with the rules and the orders issued. Tax collector or the public authority authorized by the tax collector, can make tax audits of the persons who are obliged to make deductions and may include demand that tax, pull orders and other documents and records that are important for the control. The documents also mean electronically stored documents. The obligations above also apply online programs and program systems. Also tax or OAG may conduct such inspections and require that the documents mentioned.
(2) In reviewing the organization's archives may tax collector or tax make copying to data storage for later review with the employer, treasurer or tax office. The Ministry may lay down provisions to ensure the implementation of employer control, including limits on the methods for copying the tax collector can use.
(3) The Ministry may issue regulations concerning tax audit and review of the company's archives (implementation of control by employers).
§ 5-13a. Imposition of bookkeeping Tax Office may impose on employers and others who by law have the obligation to withhold tax or distraint, to fulfill its obligation to align accounting, specification, documentation and storage of accounting information in accordance with the rules laid down in or pursuant to law 19 . november 2004 no. 73 on accounting. Imposition of accounting directed to board ii company, association, facility or organization and sent each member. There shall be established a deadline for compliance. This period shall be a minimum of four weeks and not longer than one year.
§ 5-13b. Orders to audit
(1) When the financial statements of an employer who is obliged to withhold tax or distraint, is set out in contravention of provisions in or pursuant to the Accounting or Bookkeeping or GAAP or accounting practices, the tax office impose one or several accounts are audited by a registered or certified public accountant in accordance with the auditors Act § 2-2 for the following companies:
corporation where the decision has been taken pursuant to authorization by Act § 7-6
company as mentioned in the Accounting Act § 1-2, first paragraph. 13 which is organized by a foreign company form that substantially corresponds to the definition of limited company of the Companies Act § 1-1 second paragraph and have not auditing accounts auditors Act § 2-1.
(2) Imposition of revision may be granted on the basis of the circumstances mentioned in subsection relating to the financial statements for the last fiscal year and the three preceding years.
(3) Imposition of audit can not be claimed for more than three financial years.
(4) Imposition revision addressed to the board of the company.
(5) The company that gets orders for revision may appeal the order if it believes that it has no obligation or legally permitted to comply with the order. The appeal must be in writing and shall be submitted within three weeks. The tax office may decide that the order should not be put into effect until the appeal is decided.
(6) The Ministry may issue further regulations of order on auditing.
§ 5-13c. Imposition of storage of accounting records
1. The tax office can in conjunction with control impose employers and others who by law have the obligation to withhold tax or distraint, to keep records for bookkeeping Act § 13 first paragraph. 1 through 4 in more than five years after the closing.
2. In a sole proprietorship directed orders for Nos. 1 to enterprise proprietor. In business, association, institution or facility directed the order to the general manager of the business, or the Chairman if the business does not have a general manager.
§ 5-14. Control information from third parties
(1) In carrying out the employer control under § 5-13, duties banks demanded by the tax collector, to provide information on the named employer tax deduction account and any bank guarantee under § 5-12. Alike has
financial institutions (cf. Financial Undertakings Act § 1-3) and others engaged lending operations or loan brokerage as an industry,
securities (cf. Securities Trading Act § 2-3 first paragraph) and others that have money management, and
Obligation to provide information concerning deposit and debt accounts named person, stay, company or entity has or disposes of that institution. By obtaining information under the first and second sentences duties to provide information on supporting documents and transactions, including the identity of the parties to the transactions.
(2) Anyone performing or has performed work or assignment for duty on the same conditions as in the first paragraph to provide information about their employment conditions or assignments related to the employer. If the employer shall equip a worker ID cards according to rules issued pursuant to the Working Environment Act § 4-1, seventh paragraph, the tax collectors and tax offices require the employee exhibits the ID card.
(3) Employed duties on the same terms as in the first paragraph to provide information on any financial transactions that the person has or has had with the employer, when the information relates to both parties' operations. It may be requested information about and an itemized list deliveries and purchases, services, compensation and other matters related to balances and settlement for this. This also applies to sales that have taken place through an intermediary.
(4) Also the tax and those who have received authorization from the tax office or tax collector to conduct tax audits in accordance with § 5-13, may require information under subsections.
§ 5-15. Appeals against orders
(1) Whoever gets the order pursuant to §§ 5-13a, 5-13c or 5-14 may appeal against the order if he believes that he has no obligation or legally permitted to comply with the order.
(2) appeal, which may be oral, must be made immediately when the order concerns are present and otherwise within three days.
(3) Any person who has given the order shall either overturn it or urgently lay complaint before the immediate superior administrative body for decision.
§ 5-16. A coercive
(1) Taxes and tax office can impose whoever has not complied with the obligation to disclose information under § 5-14 a daily fines until fulfillment happens.
(2) The tax office can impose whoever has not complied with orders to accounting according to § 5-13a within the prescribed period, a daily fines until remediation takes place. Coercive should normally represent one court fees per day, cf. Act of 17 December 1982 No.. 86 about court fees § 1, second paragraph. In special cases, the coercive fine should be lower or higher, but not exceeding 10 court fee per day. Total fines may not exceed one million.
(3) Decisions on coercive addressed to the board of a company, association, facility or organization, and sent each member by registered letter. Coercive enforceable as well the members of the Board as at the company, cooperative, association, facility or organization.
(4) Decisions on fines under subsections can be appealed to the Tax Administration within 3 weeks.
(5) The fine shall accrue to the Treasury.
Chapter 6. Advance tax - personal and impersonal taxpayers
§ 6-1. Advance tax - personal taxpayers
(1) Individual taxpayers should respond withholding of wealth and income as it is not made withholding tax. Wealth and income are counted when determining the size forskuddstrekkets under § 5-2 second paragraph, shall still not levied withholding tax. The Ministry may issue regulations providing that certain groups of taxpayers should respond withholding also of income pursuant to this Act shall Deduct tax.
(2) Advance tax is to be paid from the date the assets acquired or income commences.
§ 6-2. Advance tax - impersonal taxpayers Impersonal taxpayers should pay tax during the year following the income year.
§ 6-3. Determination of withholding tax for individual taxpayers
(1) Advance tax is set at the amount that the tax and social security contributions are expected to would make the rates and rules applicable to that year.
(2) Advance tax is issued on the basis of wealth and income in the last equation. When determining the advance tax deduction shall be made for amounts that must be expected covered by withholding pursuant to the provisions in Chapter 5. Such deduction shall not be made when wage income is not expected to exceed 10 percent of the total income tax assessment purposes.
(3) Where a taxpayer asks to set the advance tax by a higher basis than that stipulated by the provisions of this chapter, the request shall generally be allowed.
(4) The tax office may at any time increase or reduce income taxes when an error was committed by the original printing.
(5) Issued withholding may change when it is highly probable that the taxpayer, with the original fixed withholding tax, will get a tax arrears or tilgodesum the settlement for the year equal to at least one-fifth of the issued prepayment.
(6) The tax office can exempt the taxpayer from the obligation to pay the remaining installments of withholding or make a decision on the repayment of withholding tax, if the conditions of § 5-3 second paragraph exists.
§ 6-4. Determination of withholding tax at the discretion of individual taxpayers
(1) For individual taxpayers fixed income taxes generally at the discretion:
if the taxpayer has not previously been admitted to the taxation at the tax office, or
when taxpayer's total annual income at last equation is increased or decreased by at least a quarter compared to the second last equation.
(2) Outside the cases mentioned in the first paragraph, income taxes are determined using estimates:
when taxpayer's income or capital ratio has changed significantly since the fiscal year as the basis for discharge,
when the basis for discharge materially affected by extraordinary losses or incidental income or
when other special reasons must be assumed that a withholding tax levied in accordance with § 6-1 will be materially higher or lower than the tax and social security contributions is expected to offset.
(3) Advance tax on income from fishing can always be determined at the discretion on the basis of the income that the taxpayer under normal conditions can be expected to recover the during the year.
§ 6-5. Determination of withholding too impersonal taxpayers
(1) For non-personal taxpayers determined advance tax equal to the amount of tax assessed by the last equation.
(2) It is not printed withholding when the amount of tax assessed for the taxable year is expected to be less than 2,000 crowns.
(3) The tax office can increase or reduce the printed advance tax when an error is made by printing.
(4) The tax office may request of the taxpayer waive income taxes, when it is highly probable that it will be assessed tax for the taxable year. If it is highly probable that there will be a greater discrepancy between the printed withholding and assessed income tax, the tax office at the request of taxpayer change discharge. The Ministry may issue further provisions concerning what is in this context will be a major deviation.
(5) The Ministry may issue regulations concerning the imposition of a withholding tax for certain groups of taxpayers who deviate from the provision of this section, including that it should not levied withholding tax.
§ 6-6. Further details on the calculation basis for withholding
(1) The Ministry may decide that the calculation basis for the advance tax shall be increased or reduced by a percentage to be determined for each year.
(2) The tax office may decide that the calculation of income taxes should be increased or decreased by a percentage addition or fradag for specific groups of taxpayers, when as a result of economic conditions or other reasons must expect a general increase or decrease in income for this group to-income ratios in the last equation.
§ 6-7. The timing of the imposition of withholding
(1) For individual taxpayers are levied income taxes before income year beginning. For new taxpayer shall advance tax levied as soon as possible after the date on which the obligation to respond withholding has occurred, cf. § 6-1 second paragraph.
(2) For non-personal taxpayers levied advance tax before the end of the fiscal year.
(3) Tax with imposed a withholding tax can be made available to the taxpayer by electronic communication.
Chapter 7. Settlement
§ 7-1. Implementation of the settlement
(1) When the equation is implemented, withholding, imposed a withholding tax and additional advance tax paid by the deadline in § 4-7 deducted from the assessed tax. The settlement made by the tax collector in the municipality where the taxpayer is liable to tax under the Tax Act §§ 3-1 and 3-4. For impersonal taxpayers as mentioned in the Tax Act § 3-2 netting is carried out by tax office municipality. Has such taxpayers more or no offices made the settlement of the tax collection by the Ministry.
(2) When assessed taxes constitute a greater amount than the advance credited the taxpayer, are the missing amount to pay as arrears.
(3) When the assessed tax is a smaller amount than the advance payment to be credited by the taxpayer, the excess part of the advance amount waived. The part of the released amount paid shall be paid back to the taxpayer.
(4) The Ministry may issue regulations that
other advance amount shall be included in the settlement, and the crediting of withholding not paid by the employer.
subsidy from Enova for energy efficiency measures in the housing to be included in the settlement.
§ 7-2. New settlement
(1) If the assessed tax changed by the Tax Administration Act, Chapter 9, it shall carry out a new settlement.
(2) The Ministry may issue regulations concerning the new settlement in cases other than the first paragraph.
§ 7-3. Repayment of withholding etc.
(1) Due from Amounts lower than a set threshold amount under § 10-4 may be credited taxpayer of the settlement of the current fiscal year.
(2) The taxpayer who has been paid wages or other remuneration which have been made withholding tax, but are not admitted to taxation in the municipality for the fiscal year deduction period, may only require the drawn amount back in the following cases:
when the tax authorities of the municipality considers the taxpayer not to be taxable in the country for the taxable year
if the taxpayer proves to have paid tax on the earnings of the tax year to another municipality in the country
when tax is assessed taxpayer because income has not reached into taxable size.
§ 7-4. Final provisions
(1) The provisions of this chapter has no bearing on the obligation to pay interest of imposed withholding tax which is not waived in accordance with § 7-1, third paragraph. Legal proceedings for recovery of withholding retains its efficacy even after tax and settlement is made.
(2) The Ministry may issue further regulations to supplement and implement this chapter.
Chapter 8. Distribution of taxes between tax creditors
§ 8-1. Basis for distribution
(1) Paid in wealth and income (tax) and social security contributions from individual taxpayers for a tax year shall be divided between the state, county, municipality and national insurance on the basis of the overall reconciliation of tax to the state, the tax to the county municipalities, tax to the municipality and social security contributions to the National Insurance Scheme for the taxable year.
(2) Tax paid from impersonal taxpayers for a tax year are shared between the state, the joint municipal tax fund, the county and municipality on the basis of the overall reconciliation of tax to the state, taxes to the joint municipal tax fund tax to the county and tax municipality for the year. Parliament determines the distribution between the municipalities of the tax is applied to the joint municipal tax fund.
(3) Allowance for foreign tax for domestic Norwegian law or tax treaty will for personal taxpayers divided proportionately between the national tax, county and municipality. For impersonal taxpayers should corresponding deduction divided proportionately between the national tax and taxes to the joint municipal tax fund.
(4) Tax Administration may issue further rules concerning the implementation of this section, including how changes in the equation must be included in the distribution.
(5) The Ministry may issue regulations concerning the distribution of tax creditors of interest, collection expenses and fees, including expenses of disputes under Chapter 17 and Assessment Act § 11-1.
§ 8-2. Specific allocation rules for individual taxpayers
(1) Tax deductions under the Tax Act § 16 to 10 and reduced tax after tax limitation rule in Taxation § 17 to 10 shall be fully charged state. Deductions as mentioned in § 8-1, third paragraph shall be distributed before allocation of deductions as referred to in the first sentence and deductions referred to in the second paragraph.
(2) Income Deductions Taxation § 15-5 concerning special deduction in ordinary income in Finnmark and North Troms should only charged state.
(3) Payroll withholding tax which is not repaid taxpayer under § 7-3 second paragraph, and withholding for wage earners who are unknown in the municipality shall be transferred to the state. Such transfer shall be made when it is gone three years after the end of the fiscal move was made.
(4) Tax Administration may issue further rules concerning the implementation of this section.
§ 8-3. Preliminary distribution
(1) Until final distribution pursuant to §§ 8-1 and 8-2 can be made, the tax paid and social security contributions are allocated provisionally between the state, the joint municipal tax fund, county, municipality and national insurance.
(2) The preliminary allocation the following provisions:
The preliminary allocation should be based on the overall equalization of the national tax, tax to the joint municipal tax fund tax to the county municipalities, tax to the municipality and social security contributions to the National Insurance on last equation before income year.
If the ratio of the overall settlement of the various taxes are expected to be substantially offset due to change in tax rates or for other reasons, the Tax Directorate at the discretion determine ratios for use in the interim distribution.
(3) Tax Administration may issue further rules concerning the implementation of this section, including exception from the provision in subsection a.
§ 8-4. Utilization of tax and national insurance
(1) Amounts withdrawn or paid in cases mentioned in § 5-5, sixth paragraph and § 14-6 first paragraph, shall be considered deposited until the issue of tax liability is settled. The tax collector who receives such payment shall immediately report it to the tax collectors for the municipalities affected.
(2) Proceedings of a municipality if such amount or part of the amount mentioned in the first paragraph must be brought within 6 months from the municipal tax collector got the correction that has been made payment or imposed move amount. The deadline expires anyway at the earliest 6 months after placement of the tax lists for the year have been announced.
§ 8-5. Transfer of tax and social security contributions to a foreign state when it is entered into an agreement with a foreign state, can advance on tax and other taxes paid is transferred to the tax authorities in agreement state. The Ministry may issue further regulations on the implementation of this section.
Part III. General settlement provisions, etc..
Chapter 9. Payment
§ 9-1. Payment method
(1) Tax claims may be paid with legal tender or by transferring the amount to levying authorities account, unless enforcement authorities have requested payment in cash. Providers in simplified registration scheme referred to in the VAT Act §§ 14-4 to 14-7 shall pay the fee required by the transfer of the amount to levying authorities account.
(2) Claims charged daily settlement scheme shall be paid in cash. The tax office may decide that the settlement may also be made by electronic payment via bank.
(3) The Ministry may issue further rules on the payment scheme for duties and taxes, including on financial institutions' duty to reject payment orders with missing information, and how cash can happen.
§ 9-2. Time and place of payment
(1) Payment of tax obligation is regarded as having taken place when the amount reaches the right collection authority. When paying via bank payment will be deemed as having taken place when the amount is credited enforcement authorities bank. By transfer within the same bank payment will be deemed to have happened when the amount is credited to the payee's account. When settlement takes place by payment in cash, payment is regarded as having taken place when the amount has to enforcement authorities' disposal through a bank in the recipient's location, and notice thereof has reached the recipient.
(2) A fixed payment deadline is deemed also to be interrupted
payer's order is received by a bank
when collecting government receives and accepts a check or other payment instrument.
(3) Financial Contracts § 39, third and fourth paragraphs apply correspondingly.
§ 9-3. Payment of petroleum tax
(1) Petroleum tax payable by transferring the amount to the account of petroleum tax in the tax office Ministry. The provisions of § 9.1 does not apply.
(2) Payment shall be deemed to have happened when the amount is credited to the tax office bank, cf. Subsection. By transfer within the same bank payment will be deemed to have happened when the amount is credited to the tax office account. A fixed payment deadline is deemed to be interrupted when the amount is credited to the tax office account. The provisions of § 2.9 does not apply.
Chapter 10. Due
§ 10-1. Unconditional payment obligation and the prohibition of the transfer of the amount owing
(1) Tax claims payable at maturity and the amount originally provided for, even if the determination is appealed or brought before the courts.
(2) Claims for refund of taxes and duties can not be pledged or assigned.
(3) The second paragraph does not apply to payments under the Petroleum Taxation § 3 letter c subsection. The right to set-off yesterday still ahead rights established by pledging or transfer.
§ 10-2. Delayed maturity expires payment deadline on a Saturday, Sunday or public holiday or statutory public holiday, the deadline shall be postponed to the next working day.
§ 10-3. Preclusive in estate Preclusive issued in estates by the Act of 21 February 1930 regarding change Chapter 12, have no impact on taxes and duties.
§ 10-4. Regulations The Ministry may issue regulations to supplement and implement the provisions of this chapter, including determining the duties and taxes that are lower than a fixed amount, shall not be paid or reimbursed.
Payroll withholding, payroll taxes, payroll deduction to Svalbard and Foreign Artists
§ 10-10. Payroll withholding and employer
(1) Payroll withholding and payroll taxes for the two preceding calendar months are payable every 15 January, 15 March, 15 May, 15 July, 15 September and 15 November.
(2) The Ministry may issue regulations concerning the divergent due date for individual taxpayers or situations.
(3) The Ministry may issue regulations on stricter payment for employers who have shown substantial neglect of his duties under this Act.
§ 10-11. Withholdings to Svalbard Each payment period covers six calendar months starting respectively on 1 January and 1 July. Withholdings of income on Svalbard for the preceding six calendar months are payable every 1 August and 1 February. Withholdings shall also be paid when the employer ceases activities on Svalbard or activity where otherwise ceases.
§ 10-12. Foreign Artists Foreign Artists for a period due for payment on the same day as the delivery task of the tax liability. Time of filing the task provided by law on 13 December 1996 no. 87 concerning the tax on remuneration to foreign artists etc. § 11.
§ 10-13. Tax deductions for dividends and dividend compensation
Advance tax and arrears
§ 10-20. Withholding
(1) Advance tax for individual taxpayers is payable in four equal installments on March 15, May 15, September 15 and November 15 of the fiscal year. Is the advance tax under 2 000, due the full payment on 15 May. Maturity is still earlier than three weeks from the day the notification advance tax was sent to the taxpayer. Gets the advance tax levied so late that one or more installments is passed, distributed income taxes with similar amount on the remaining installments. This does not apply withholding under 2 000, which is payable at the next installment. Are all contracts passed, due to the advance tax payment three weeks after notification of the advance tax was sent to the taxpayer.
(2) tax collection offices may determine maturity terms per when the income is distributed in a particularly erratic fashion. The same applies when the taxpayer pursuant to a tax treaty must pay advance tax on income earned abroad, and the income is subject to withholding by internal rules.
(3) Advance tax for impersonal taxpayers are payable in two equal installments on 15 February and 15 April of the year following the tax year. Maturity is still earlier than three weeks from the date when notification of the advance tax was sent to the taxpayer.
(4) If a payment is not paid when due shall accrue while the subsequent installments to pay.
(5) The Ministry may issue regulations concerning maturity when there are changes in discharge of withholding tax.
(6) Parliament may issue rules regarding the differentiation of the installments for a withholding tax during the tax year, or empower the Ministry to provide such rules.
§ 10-21. Arrears
(1) arrears for individual taxpayers due for payment three weeks after the tax settlement notice was sent to the taxpayer, yet the earliest on 20 August in the year of assessment. Is the tax arrears 1 000 or more, will fall due for payment in two equal installments. First period matures as the first sentence, while the second installment falls due five weeks later.
(2) If the first installment of the tax arrears not paid when due shall accrue second installment payment at the time of the first installment.
(3) Tax arrears for impersonal taxpayers falls due three weeks after the tax settlement notice was sent to the taxpayer.
(4) Tax arrears of withholding tax on dividends due for payment three weeks after the notification was sent to the company that drew withholding tax.
§ 10-22. Petroleum tax
(1) Forward Tax due and payable on August 1, October 1 and December 1 of the fiscal year and on February 1, April 1 and June 1 in the year of assessment. Maturity is still earlier than three weeks from the date on which notice of terminations treasure was sent to the taxpayer.
(2) Rest taxes are payable three weeks after the tax settlement notice was sent to the taxpayer.
(3) The Ministry may issue different rules about maturity when there are changes in discharge of installment tax.
Domestic VAT and inheritance tax
§ 10-30. Domestic VAT
(1) Domestic sales tax for a period due for payment on the same day as the delivery VAT returns to the tax authorities for VAT Act § 15-8.
(2) Amounts referred to in the VAT Act § 11-4 second paragraph are payable the same day as the delivery notification pursuant to the VAT Act § 15-11, second paragraph.
§ 10-31. Arveavgift1
(1) Except as provided in the second to fourth paragraphs, due inheritance tax payable by the following deadlines, counted from the time the disposal of assets in accordance with the Act of 19 June 1964 No.. 142 on tax on inheritance certain gifts §§ 9 and 10 is deemed acquired:
twelve months when the funds laid by private division of estates. As estate is also considered staying for a lost person, but not an undivided estate as long as the surviving spouse is alive,
immediately when funds are changed by the district court,
way three months.
(2) When a tax obligation for gifts can first be determined by donor's death, cf. Act of 19 June 1964 No.. 142 of tax on inheritance and certain gifts § 2, second paragraph, due sum payment until three months after the death. Taking gift recipient also legacy donor, due charge of such a gift at the time of charge of the inheritance.
(3) Exceeds inheritance of the capital value of an income enjoyment half of the income pleasure poses for one year, the taxable require deferral of payment of the excess, so that each year be paid installments with half of inntektsnytelsens annual installments until the fee is paid . The provisions of the Act of 19 June 1964 No.. 14 of tax on inheritance and certain gifts § 21 shall apply mutatis mutandis. Possible unmatured installments of the tax lapses when income enjoyment ceases. § 10-20 fourth paragraph apply correspondingly.
(4) Inheritance tax determined under the provisions of the Act of 19 June 1964 No.. 142 of tax on inheritance and certain gifts to § 21, except in the cases mentioned in subsection b, but is not paid earlier than one month after that preliminary or final determination has been communicated to the person liable.
§ 10-32. Installment plan by inheritance and gift of business
(1) By inheritance and gift of assets and rights to sole proprietorships and share or stock in companies covered by arveavgiftsloven1 § 11A satisfying the requirements of the second paragraph, the heir or gift recipient require calculated arveavgift2 be paid in equal annual installments of up to twelve years after the first due, without interest of remaining tax amount in this period. The first installment is due on the date set out in § 10-31. Have the taxable selected shorter repayment period than twelve years this later extended to up to twelve years.
(2) The provisions of subsection applies when the transferor or his spouse or cohabitant (as defined in arveavgiftsloven1 § 47 A) immediately before the transfer, directly or indirectly owns at least 25 per cent. Of the shares or shares in the company. In determining whether this condition is fulfilled, one should also expect shares and shares held by the transferor spouse or cohabitant and heirs covered by the Inheritance Act §§ 1 to 3, when these were previously owned by the testator or the donor or his spouse or cohabitant .
(3) The provisions of subsection applies to sole proprietorship only values that relate to the business or operations of the company. The value of listed shares, including shares listed on the SMB list, derivatives and stocks covered by arveavgiftsloven1 § 11A shall not be counted as assets related to operations in a sole proprietorship. Upon transfer of shares or other securities covered by the Inheritance Tax Act § 11 A, the value for Inheritance Tax Act § 11 A applied.
(4) Where the heir or gift recipient also receives values that do not fall under the provisions of subsections shall installment scheme apply to the portion of the estimated inheritance taxes after a reasonably be attributed to the net assets covered by subsections . Net values covered by the provisions of subsections and other net assets calculated by the heir or gift recipient's share of deductions for arveavgiftsloven1 § 15, ref. § 16, which clearly relate to a specific asset deducted from this. Deductions that are not clearly related to a specific asset deducted from the prorated by the ratio between the gross values falling within subsections and gross values falling outside. Upon transfer of sole proprietorships where it operated several separate businesses that part of the estimated inheritance tax which falls under the installment scheme allocated to businesses by the ratio of net assets associated with businesses. Transferred shares or stakes in several companies should inheritance tax in respect of shares or units divided between the companies proportionally for net values of the shares or units.
(5) The interest-free financing related to the individual company ceases entirely if the heir or recipient dies, give away or realizes more than 50 percent of the received shares or ownership. For sole proprietorships lapses credit only at death. The realization is not considered to exist in so far as mergers, demergers or other company conversion can be done with tax continuity pursuant to the Tax Act and the provisions of this paragraph shall apply correspondingly to the the received consideration shares or shares. Transferred sole proprietorship or shares or shares in a company at death and a spouse or an heir, who is entitled to the installment plan under this section, assumes responsibility for the deceased's tax debt, the person spouse or heir to take over the deceased's rights and obligations under the installment scheme. By heritage and gift of assets and rights in a sole proprietorship ceases the interest-free credit if the business on the heir's or recipient's hand essentially ceases. When the interest-free credit lapses, the remaining tax amount payable within three months.
(6) Fee authority may require that the taxable collateral for the tax.
Domestic excise duties, customs duties and value added tax and excise duties arising from the importation
§ 10-40. Domestic excise
(1) Domestic excise duties are payable simultaneously with the tax arises. This does not apply:
annual fee for vehicles that January 1 is registered in the motor vehicle registry, which are payable on March 20
weight tax for vehicles as of January 1 or July 1, registered in the register of motor vehicles, which is payable in two equal installments respectively on February 20 and August 20.
registration tax registered businesses that are due the 18th of the month following the tax arose.
fee by improper use of marked oil by excise law § 4, due for payment three weeks after notice of the claim is submitted.
(2) For businesses that are registered subject to excise duty from the tax office, due the special tax for a period of payment the same day as the delivery task of tax.
(3) The Ministry may issue further rules on maturities of claims referred to in the first paragraph.
§ 10-41. Customs, VAT and excise duties arising from the importation
(1) Customs and taxes arising from the importation and which are not subject to customs duty credit or daily settlement scheme, ref. § 14-20, are payable concurrently with the customs duty arises.
(2) Claims charged toll credit a calendar month due for payment on the 18th of next month.
(3) Tax claims charged daily settlement scheme are payable the first business day after clearance. The tax office can establish a closer deadline for when the due date payment must have happened.
§ 10-50. Outlays Pull For distraint apply, except for cases referred to in § 14-5 second paragraph, the rules on maturity Enforcement Act § 7-22 first paragraph.
§ 10-51. Other taxes and duties following duties and taxes due for payment three weeks after notice of the claim is sent:
Enforcement damages under § 1-1 subsection c
liability claims by the Tax Administration Act § 10-7
delay fee for Assessment Act § 10-1, and fee for Tax Administration Act §§ 10-8 and 10-9
tax determined by advance assessment by the Tax Administration Act § 8-10
requirements established by summarily joint settlement by the Tax Administration Act § 9-5 no. 8
additional tax for the Assessment Act §§ 10-2 to 10-5 surcharge for VAT Act § 21-3, Insurance Act § 24-4 third paragraph, the Act of 19 June 1964 No.. 141 on tax on inheritance certain gifts § 44, Act of 19 May 1933 no. 11 concerning excise duties § 3, Act of 19 June 1959 No.. 2 concerning charges for motor vehicles and boats § 3, and additional customs by the customs Act § 16-10.
§ 10-52. Liability Claims Liability Claims under Section 16, liability claims under § 4-1 second paragraph and liability claims by the Act of 13 December 1996. 87 of tax on remuneration to foreign artists etc. § 7 shall be paid no later than two weeks after the notice of the claim is submitted, cf. enforcement Act § 4-18.
§ 10-53. Tax claims by decision amending etc. and their rectification
(1) Hitting tax or duty authorities make decisions regarding changes etc.. which entail an increase in taxes or tax claims that ordinarily due after §§ 10-10 to 10-12, § 10-21, § 10-22, second paragraph or §§ 10-30 to 10-41, will increase and interest under § 11.02 paid no later than three weeks after notification of the decision is sent. However, this applies only if the deadline for payment comes later than the regular due date of the claim. The increase that tax or toll even modify previously supplied information, the time limit of notice of the change has reached the tax or the tax authorities.
(2) By increasing the arrears due to changes in accordance with the Assessment Act, Chapter 9, the time limit of notification of new settlement is sent debtor. Arrears for individual taxpayers to be paid at the earliest with the second installment.
§ 10-60. Receivable Amounts
(1) When it is overpaid tax or fee and when it would otherwise occur refund, the amount and interest under § 04.11 paid to the tax or the tax as soon as possible and no later than three weeks after decision meant repayment was made, unless otherwise provided by statute or regulation. The payment must also include interest paid on the refund amount. Interest accrued but not paid lapses.
(2) For refund of custom correction of previously submitted statement period shall be reckoned from the tax authorities have approved the amount for payment.
(3) For refund arising after regular settlement, cf. § 7-1, the time limit of tax assessment was sent to the taxpayer. In other cases, the time limit runs from the time the settlement was made.
(4) Claims for payment of VAT to the registered persons for VAT Act § 11-5 limit runs from the VAT return is received by the tax authority.
Chapter 11. Interest
§ 11-1. Interest on overdue payments
(1) shall be calculated rate of taxes and duties that are not paid by the due date for chapter 10. Interest is calculated on the basis of the claim plus any interest pursuant to §§ 11-2 or 11-5. Interest runs from the due date until payment is effected. For claims under § 10-52 accrues interest from the due date of the tax or duty claim that responsibility requirement should cover, until payment is effected.
(2) Law 17 December 1976 no. 100 relating to interest on overdue payments, § 2, second paragraph shall apply correspondingly.
(3) The rules on accelerated maturity in § 10-20 fourth paragraph and § 10-21 second paragraph is without significance for the calculation of interest under subsection.
§ 11-2. Interest on resolution amending, separate rectification, inheritance tax paid after the due date, etc.
(1) shall be calculated rate of increase in taxes and duties as laid down by decision amending etc. or caused the taxpayers even change a previously submitted statement. It should not be calculated by summarily change the Tax Assessment Act § 9-9.
(2) Interest is calculated from the due date of the claims pursuant to §§ 10-1 to 10-41, until a decision is made about changes etc.. or new modified mission arrived to the tax authorities, with the exceptions set out in the third to seventh paragraphs.
(3) By increase in tax for new settlement, cf. § 7-2, interest is calculated from January 1 of the year following the tax year.
(4) Of petroleum tax for new settlement, cf. § 7-2, interest is calculated from January 1 of the year following the tax year.
(5) By overpaid refund for VAT Act § 10-1, and overpaid tax by VAT Act § 11-5, interest is calculated from the amount was paid and until a decision is made about changes etc..
(6) If arveavgift1 pursuant to § 10-31 fourth paragraph being paid later than the due date set out in § 10 to 31 subsections, interest shall be paid the fees due for the time of ordinary maturity through to final fee determination happens.
(7) Is it made payments to cover tax claim before a decision is made about changes etc.. or before notification of their correction of previously submitted statement reaches the tax authorities, interest is calculated until the date of payment.
§ 11-3. Interest paid on overdue payment
(1) Upon payment of tax or fee later than the maturity date in § 10-60, and it should be interest compensation for the period from the due date until payment is made.
(2) Law 17 December 1976 no. 100 relating to interest on overdue payments, § 2, second paragraph shall apply correspondingly.
§ 11-4. Interest paid on disbursement under Decision amending etc. and their rectification
(1) Upon payment of excess tax or fee as a result of a decision amending etc. or by own correction of previously submitted statement, and it should be interest payments from the payment took place until the maturity date in § 10-60.
(2) Upon repayment by new accounting interest is calculated from the final tax settlement after regular settlement was sent to the taxpayer. In matters relating to withholding tax on dividends interest is calculated from the final tax settlement after regular settlement was sent to the company that has drawn the withholding tax.
(3) Upon payment of VAT previously not paid, provided interest rates from three weeks after the deadline for submission of papers for the relevant period, cf. VAT Act § 15-8.
(4) Upon payment in cases other than those referred to in the first paragraph may be eligible for interest compensation if special circumstances. The Ministry may issue regulations providing that interest compensation shall be paid in other cases, although there are special circumstances.
(5) Upon payment of excess petroleum tax for new settlement, cf. § 7-2, the interest is calculated from January 1 of the year following the tax year until the maturity date in § 10-60.
§ 11-5. The interest charged and interest compensation at tax settlement
(1) Tax arrears attributed to additional interest. Rent Supplement is calculated with interest rate under § 11-6, second paragraph, second sentence, reduced by 25%. Rent Supplement is calculated from July 1 of the tax year for individual taxpayers and as of March 15 of the year following the tax year for impersonal taxpayers, and until the maturity deadline for the first installment of the tax arrears.
(2) Individual taxpayers who are paid excess advance payment of tax under Chapter 7, or who get paid negative tax as a result of fixed deductions exceeds the assessed tax, given interest compensation as follows:
For excess withholding and excess levied a withholding tax paid by the end of the fiscal year, and a negative tax, given interest compensation with interest rate under § 11.6 second sentence reduced by 25%, calculated from July 1 of the tax year and until the tax settlement will be sent to the taxpayer.
For excess levied a withholding tax and additional advances will be paid no later than 31 May in the year following the fiscal year, given interest compensation with interest rate under § 11.6 second sentence reduced by 25%, calculated from 31 May and until the tax settlement will be sent to the taxpayer.
(3) Impersonal taxpayers who are paid excess advance payment of tax under Chapter 7, or who get paid negative tax as a result of fixed deductions exceeds the assessed tax, given interest compensation as follows:
When total advance tax paid by 31 May in the year following the fiscal year exceeds the assessed tax, given interest compensation for the excess amount with interest rate under § 11.6 second sentence reduced by 25%, calculated from 15. March of the year following the tax year until the tax settlement will be sent to the taxpayer.
When settling prior equation given interest compensation under subsection A only when settlement occurs later than May 31 of the year following the tax year.
(4) The Ministry may issue further regulations on additional interest and interest compensation at tax settlement.
§ 11-6. Interest rates
(1) The rate of interest under §§ 11-1 and 11-3 shall be equivalent to the rate determined pursuant to the Act of 17 December 1976 no. 100 relating to interest on overdue payments, § 3, first paragraph, first sentence. Is it granted repayment of inheritance because the inheritance or gift materially include employment, the interest shall be half the rate in the first sentence.
(2) The interest rate for interest pursuant to § 11-2 shall be equivalent to the monetary policy rate as determined by Norges Bank as of 1 January in the year plus one percentage point. The rate of interest under § 11-4 shall be equivalent to the monetary policy rate as determined by Norges Bank as at 1 January in the year.
(3) Changes in the interest rate size takes effect from the date the change takes effect, including for taxes and duties where it runs rate prior to that date.
§ 11-7. Regulations
(1) The Ministry may issue further regulations on the rates of taxes and duties as determined by court ruling, is to be paid from the due date of the original tax claim.
(2) The Ministry may issue regulations to supplement and implement the provisions of §§ 11-1 to 11-4, including rules concerning the basis for the calculation of interest and exemptions from the obligation to pay interest and provide interest compensation.
(3) The Ministry may issue regulations governing the interest as due to changes in printed installment tax or payments under the Act 13 June 1975. 35 on taxation of subsea petroleum deposits § 7 no. 4, the difference in payments the first three and the last three installments.
Chapter 12. Limitation
§ 12-1. Limitation
(1) the statute of limitations applies to the exceptions provided in the second to fifth paragraphs.
(2) For tax claim runs limitation period from the end of the calendar year when the requirements, or in the case last installment of claims, due and payable.
(3) For withholding runs limitation period only from the end of the calendar year in which the tax assessment was undertaken. For requirements on arveavgift1 runs limitation period from the date the claim is due for payment in accordance with §§ 10-31 and 10-32. For requirements on fee of gifts and distributions from undivided estate, the period still in no case to run before it is demonstrably notified the tax authority about the gift or distribution in accordance with arveavgiftsloven1 § 25, second paragraph.
(4) For arveavgift1 is the period of limitation of ten years.
(5) Is the limitation period interrupted by the Act of 18 May 1979 no. 18 of the Limitation of Claims § 17 barred no later overdue overdue payments of tax or fee requirement before principal barred.
Part IV. Special settlement provisions
Chapter 13. Offsetting
§ 13-1. Extensive netting for taxes and duties
(1) Tax claims may be offset against any other amount owing on tax and excise debtor has.
(2) from wealth and income tax and national insurance contributions may, Surely offset against requirements other than tax and excise debtor has on the state, county or municipality. Netting in bankruptcy is limited to the proportion for distribution rules in chapter 8 falls on the tax creditors that the bankrupt estate claim is made.
(3) The second paragraph applies correspondingly to other requirements that are subject to distribution under chapter 8
§ 13-2. Debtor netting debtor may require that collection authorities sets off when the terms of § 13-1 is present, cf. However, the limitations in Government Act § 53.
§ 13-3. Seizures Freedom provisions concerning seizure freedom in Recovery Act Chapter 2 apply by offsetting under this Act, except for offsetting between the same type of requirements, cf. § 1-1. Social security is considered in this context that the same type of claim that tax.
§ 13-4. Implementation of offsetting When levying authorities send orders to set off to the agency which disburses the main claim, duties means to transfer the amount to the collection authorities. In those cases it is sent orders to offsetting shall be simultaneously communicated motregningserklæring to the debtor.
§ 13-5. Appeals Offsetting under § 13-1 may be appealed by the Enforcement Act § 5-16. Motregningserklæringen can not be appealed later than one month after it was received.
§ 13-6. Coverage Order Ministry may issue further regulations concerning coverage order by offsetting of tax claims.
Chapter 14. Enforcement and collateral
§ 14-1. Forced Basis for disbursements Tax claims are enforceable by execution.
§ 14-2. Relationship to Enforcement Enforcement Act apply correspondingly insofar as appropriate by levying authorities completion of execution proceedings. This does not apply §§ 5-1 to 5-5 and §§ 7-1 to 7-8.
§ 14-3. Business for distraint
(1) The tax offices may hold business for execution lien for taxes and duties which they have enforcement responsibility. Tax collectors can keep business for distraint in his district for taxes and duties which they have enforcement responsibility.
(2) A Treasurer may, upon request, hold business for execution lien for taxes and duties as another tax collector or a tax agency has enforcement responsibility. Similarly, a tax office hold execution proceedings for tax collectors.
§ 14-4. Outlays Pull
(1) tax collection offices and tax offices may impose distraint in the country for taxes and duties which they have enforcement responsibility.
(2) It can be attached moves in the following benefits:
remuneration. by Claims Act § 2-7. This also applies where the wage earner even collects salary. Wage he is then obliged to pay the amount to be deducted to the employer,
compensation for work or missions performed as part of self-employment. Unless the debtor consents to a higher pull percent, the collection authorities only take distraint in up to 20 percent of the allowance. The limitations on the right to take distraint in Claims Act § 2-7 first paragraph applies correspondingly.
(3) The Ministry may issue further regulations on calculating pull basis.
§ 14-5. Implementation of distraint
(1) Expenses Pull disused of tax collectors and tax offices also apply to the agency that pays unemployment benefits under the National Insurance Act, Chapter 4 and sickness benefits under the National Insurance Act, Chapter 8. § 5-10, second paragraph applies correspondingly to distraint.
(2) Upon distraint closed by tax collectors should employers are obliged to have a tax deduction account, follow the rules for settlement and so on. for withholding, cf. Chapters 5 and 10. The amounts payable to the tax collector who has submitted the move.
(3) The amount deducted does not go into the employer's bankruptcy, nor is it subject to execution or other enforcement of enkeltforfølgende claimants page.
(4) The Ministry may issue further regulations on the implementation of distraint under this section.
§ 14-6. Limitations in outlays access to tax and social security contributions
(1) The taxpayer who has been discharged or assessed taxes and social security contributions by the same wealth and income in several municipalities, can avoid enforcement by paying the highest printed tax and National Insurance as it matures, to the tax for the municipality he believes the claims shall be discharged in, ref. assessment Act § 8-6. Are parts of the claims paid, get paid amount deducted.
(2) Subsection does not relieve the obligation to pay tax on natural resources that are not included when apportioning the tax being paid. The taxpayer can claim that the tax office calculates the size of the amount to be paid.
(3) Individual taxpayers may in cases mentioned in the first paragraph, require tax calculations are performed again. The new calculation shall be made as if wealth and income will only be compared in one municipality, and wealth and income determined by the higher amount.
(4) one of the tax implemented distraint under § 14-4, another treasurer not initiate enforcement to cover tax and social security contributions by the same wealth and income.
(5) Subsections also apply to whoever is responsible for Chapter 16.
§ 14-10. Forced sale of goods etc. by Customs Act
(1) Sales of goods etc. by Customs Act §§ 4-2, 4-31, 16-12 and 16-14 will be achieved through the enforcement authorities under the rules governing forced Enforcement Act chapter 8 as appropriate.
(2) The tax office may request the item sold 14 days after written notice is sent customs debtor. The sale by the Customs Act § 4-2 third paragraph, and § 16-14, the customs debtor if possible be notified. Have customs debtor unknown address, sales take place 14 days after the goods are collected or withheld by Customs Act §§ 4-2 and 16-12, or when the deadline Customs Region has set for customs clearance of goods has expired.
(3) The tax office can specify whether the goods to be sold in circulation or Duty Unpaid condition.
(4) The sale is concluded by the sales price paid to the persons entitled. The costs of the forced sale covered forlodds of the sales price. Then covered the requirement of customs, excise duties and value added tax before the costs of warehousing. Mortgagees and other holders of limited rights shall have coverage by priority. The sale by the Customs Act § 16-12 shall forfeiture amount or the fine shall be paid before claims by third and fourth sentences. Rights that are legally secured in the goods shall nevertheless be covered before the amount detention applies, unless the rightsholder understood or should have understood that the lot would be used for an offense listed in the Customs Act section 16.
(5) After all requirements are met, the customs debtor have any excess amount if he comes forward within three months after the sale took place. After expiry of this deadline falls amount Treasury.
(6) The Ministry may issue further regulations to supplement and implement this section, including the tax office's right to claim reimbursement of costs.
§ 14-11. Stop labeling of vehicles
(1) If the requirements on annual fees, weight annual fees, one-time, re-registration fee or charge for unlawful use of marked mineral oil is not paid on time, the tax office may decide that the use of the motor vehicle which are associated with, shall be suspended until fees are paid. The same applies if orders or regulations issued pursuant to the Act of 19 June 1959 No.. 2 concerning charges for motor vehicles and boats § 1 is not complied with.
(2) If the requirements mentioned in the first paragraph is not paid on time, the registration authority refusing screwing or reregistration in NPRA motor vehicle registry.
(3) Vehicles destined halted pursuant to the first paragraph, spaced. The tax office may ask the customs authorities, police, sheriff or other public authority to carry out plates are removed.
(4) Tax Office discontinuance right may be waived by straight gain after Act 2 June 1978 No.. 37 about good faith acquisition of movables. This does not apply to persons who are liable for the tax in accordance with §§ 16-40 and 16-41.
(5) The Ministry may issue further regulations on payment of a fee to cover expenses incurred if the number plates, and on the procedure for discontinuance.
Credit and collateral - VAT, excise duties and customs
§ 14-20. Customs credit and daily settlement scheme
(1) The tax office can grant credit for customs duties and VAT and excise duties arising from the importation.
(2) shippers who carries out customs clearance on behalf of others, may be granted credit for declarations made in the same day (day settlement).
(3) The tax office can impose conditions on safety before credit is granted, or later.
(4) The use of customs credit shall pay a special fee to the Treasury. Ministry issues regulations concerning the fee.
(5) The Ministry may issue further regulations to supplement and implement this section, including the conditions for credit, termination of credit and terms of collateral.
§ 14-21. Collateral for excise duties
(1) The tax shall upon registration of taxable require that security for guilty-time tax on motor vehicles. The detailed requirements for safety, including the scope, stipulated by the tax upon registration and can be changed later.
(2) The tax office may require that establishments registered as liable for excise law, provide security for future outstanding tax. Demands for security can be made by registration of business or later. The detailed requirements for safety, including the scope, stipulated by the tax in each case.
(3) The ministry may in regulations lay down further conditions for collateral and specify what factors should be emphasized when assessing whether security should be required.
Chapter 15 payment deferral and payment reduction - leniency
§ 15-1. Payment deferral and payment reduction in the interests of the debtor
(1) When someone because of deaths, especially serious illness or similar reasons is temporarily unable to meet their tax obligations, and it would be disproportionately burdensome to continue the collection, may be postponed payment. Is solvency permanently weakened, the tax requirement may be reduced or waived. For tax requirements as mentioned in § 1-1 second paragraph a can a final decision whether to reduce or waive taxes or fee requirements will be taken when the equation is made.
(2) Decisions as mentioned in the first paragraph taken by levying authorities. Taxes lays down detailed rules for levying authority's competence.
(3) In tax matters decisions are made under subsection tax committee nominated by the tax collector. In cases concerning remission of taxes for more than £ 200,000, is still the decision to hit the Ministry on the proposal of the tax committee. There shall be one tax range for every tax office. The Ministry may issue regulations concerning appointment and organization of tax committees. For taxpayers who solely to pay state taxes, the Ministry may decide that the decision referred to in this paragraph may be added to other organs.
§ 15-2. Payment deferral and payment reduction in the interests of the public as creditor
(1) Until After the debtor a payment offer, a tax claim may be reduced or it may be postponed payment. It is a condition that the debtor is unable to meet the requirement in the normal way, and that payment offer is believed to provide better coverage than continued recovery. Payment Offer must be the best debtor can offer, and the decision must not be offensive or be likely to impair the general payment morale.
(2) There may be additional conditions for being granted a payment under subsection.
(3) Decisions under this section shall be made by levying authorities. Taxes lays down detailed rules for levying authority's competence.
Part V. Miscellaneous Provisions
Chapter 16. Liability Policy
§ 16-1. Enforced Collection of liability claims
(1) The provisions of this chapter shall apply where duties and taxes are not paid by the taxpayers at maturity. This responsibility includes interest, costs, additional tax and surcharge.
(2) Legal requirements may be imposed under the provisions of Part IV of offsetting and enforcement. Act's other rules apply correspondingly to liability claims to the extent applicable.
(3) A person who pays taxes and duties as a result of liability under §§ 16-11 to 16-13, can claim the amount back to the taxpayers.
Liability for tax and national insurance
§ 16-10. Parental responsibility Parents are responsible for wealth and income and social security contributions imposed homemakers working children in parent company.
§ 16-11. Corporate responsibility
(1) In the equation of participating in company mentioned in Taxation § 2-2 second paragraph letters a to e, the company is responsible for wealth and income and social security contributions that can not be collected by the participant. Lignes a participant also of wealth and income outside the company, includes responsibility only so much a part of tax requirement for a reasonably be attributed to wealth and income from the company.
(2) Company and device resident of the realm is responsible for income tax and national insurance contributions of remuneration, gratuities, gratuity or similar provided to resident abroad and companies and entities domiciled abroad, cf. Taxation § 2-3 subsection letters a to g and second paragraph and § 3-4 subsections.
§ 16-12. Proxy responsibility Representative for persons residing abroad or foreign companies or entities domiciled abroad, is responsible for the assessed property and income tax and social security contributions by authorized dealer's activities in Norway.
§ 16-13. Replacing managers and board members' responsibilities
(1) shift managers are responsible for adequately by estate agents withheld to cover property and income tax and social security contributions are assessed or that must be assumed assessed estate or testator, after the estate has taken the course of administration. The same applies konkursskyldners wealth and income and social security contributions when the estate is liable for tax claim.
(2) Similarly, the responsibility rests with each member of the board and management of companies and other taxable device, when this is dissolved and the entity's assets are allocated among the owners.
(3) Are the funds utloddet or distributed in cases referred to in subsections, without the withheld funds for the payment of tax requirements, unpaid taxes and duties levied by bankruptcy creditors, heirs or parthaverne who responsible each for their share of the tax claim.
§ 16-14. Heirs responsibility Even Chance heirs joint and several liability for property and income tax and social security contributions which are assessed by the time of death, is limited to the individual receiving the inheritance. Surviving spouse in undivided estate is not liable for such taxes and duties beyond the value of the deceased's share in the estate.
Liability for withholding and distraint
§ 16-20. Responsibility for withholding and distraint
(1) If the withholding is not made in accordance with the provisions of Chapter 5 or deducted amount is not paid in accordance with § 10 to 10, they are obliged to withhold tax liable for the amount. The same applies if a distraint under § 14-4 is not made and the settlement is not given in accordance with §§ 10-50 and 14-5. Failure to make moves mean, however, no liability if it is proved that the relationship is not due to negligence or lack of due care by the employer or someone in his service. When a company or borrower is required traits duty under § 5-4 second paragraph does not apply limitation of liability in the third sentence.
(2) An employer who fails to send the mandatory notification of appointment, or providing incorrect or incomplete information in the message or otherwise, is responsible for the amount that could be deducted under § 14-4 if notification or information was given correctly. The provision in the first paragraph, third sentence shall apply accordingly. When determining responsibility should be assumed that the move would be implemented 14 days after tjenesteforholdets inception, with 10 percent of migratory documents.
(3) Joint liability claims from several municipalities by offsetting, ref. § 16-1 second paragraph, are offset to claim that the employer has on each of the tax creditors.
(4) the statute of limitations §§ 9 and 11 shall apply correspondingly to liability claim.
§ 16-21. Liability for tax on dividends to foreign shareholders
Liability for tax and inheritance tax
§ 16-30. Liability for VAT on failed registration Ministry may issue regulations providing that whoever has received the goods or service, are liable for tax on goods and services from foreign businesses that are not registered through a representative pursuant to the VAT Act § 2-1, sixth paragraph.
§ 16-31. Liability for inheritance tax for heirs etc. and gavemottakere1
(1) When the dividing private, are heirs and the surviving spouse, if this is the lot owner of the estate, jointly and severally liable for inheritance tax. This does not heirs only conferred on a particular object or sum or a certain income.
(2) shall be liable for inheritance tax for gifts. Same responsibilities have surviving spouse in undivided estate funds as surviving spouse parts out.
(3) In cases referred to in § 3, second paragraph of the Act of 19 June 1964 No.. 142 of tax on inheritance and certain gifts, are also those people who are considered to have acquired funds, responsible for inheritance tax.
(4) The provisions of subsections do not apply to tax amounts included in the installment plan under § 10-32.
Responsibility for excise
§ 16-40. Responsibility for acquiring motor vehicles and boats Upon transfer of motor vehicles and boats and trailers to motor vehicles and boats acquirer responsible for final term of excise duty under the Act 19 June 1959 no. 2 concerning charges for motor vehicles and boats § 6, first paragraph, and for such special charges incurred after the expiry of the last installment until the date of transfer.
§ 16-41. Responsibility for use of motor vehicles who by unlawful use of marked mineral oil and free biodiesel has right to dispose of motor vehicles, is responsible for the cost to such use, cf. Act of 19 May 1933 no. 11 concerning excise duties § 4, when he has the benefit of the misappropriation.
§ 16-42. Liability for free delivery of goods and services The Ministry may issue regulations providing that the recipient of the free goods and services that are otherwise taxable under the Act of 19 May 1933 no. 11 relating to excise duties, are responsible for the tax if he or she does not qualify for exemption from tax. In such cases also the vendor responsible for the tax if he knew or should have known that the conditions for tax exemption were not met.
Liability for income tax, National Insurance and VAT
§ 16-50. Liability for income tax, social security contributions and VAT for a private client
(1) Whoever purchases services or goods together with services, are made jointly liable for income tax, National Insurance and VAT which the trader has withheld if the payment exceeds 10,000 crowns and is not paid by bank or other entity with the right to operate payment systems.
(2) The Ministry may issue further provisions on the definition, completion and implementation of the provision in the first paragraph, including laying down rules for calculating the liability claim.
§ 16-51. The authority responsible for the contractor's tax, payroll tax and withholding
Chapter 17 proceedings
§ 17-1. Process scheme in collection matters
(1) The State is suing the enforcement, protective measures, bankruptcy etc. in connection with the recovery and securing of tax claims under this law. State party position exerted by the collection authority for the claim, cf. Section 2
(2) When transferring a dispute to civil trials with decision of the basis for tax or duty required by the Enforcement Act § 6-6 third paragraph, the normal rules of the Tax Administration Act § 11-1 for tax decisions. For the other taxes and duties, the rules governing the conduct of party position in matters relating to the claim basis accordingly.
(3) The Ministry may issue instructions concerning the exercise of the state party position in general and in individual cases. The Ministry may in individual cases or groups of cases over the conduct of the State party position or transfer it to another body in the tax administration.
(4) When the Court in a case concerning enforcement or temporary attachment finds that the debtor shall only pay part of the tax or duty requirement laid down by the tax ruling or administrative decision, the injunction is upheld for the amount that will be given in a new setting in accordance with a verdict or judgment.
(5) After the period of the Assessment Act § 11-1, fourth paragraph equation decision not be brought to trial in a district court in a case concerning enforcement or temporary attachment. Such tests shall nevertheless always be required until three months after the court order being appealed. First and second sentences apply correspondingly to litigation deadlines for VAT Act § 20-1 third paragraph and the Customs Act § 12-14 first paragraph. Reinstatement may be granted over the time limit pursuant to the Civil Procedure Act §§ 16-12 to 16-14.
(6) Final court decision or settlement is binding on all tax creditors.
§ 17-2. Process scheme in other cases
(1) Judicial of other decisions by the Tax Payment Act directed against the State as a defendant. Proceedings instituted in court in the district in which the affected decisions taken at first instance when tax collection is collection authority. Proceedings in cases where tax is levying authority, instituted by rules of jurisdiction in the Act of 17 June 2005 no. 90 relating to mediation and procedure in civil disputes (Dispute Act). State party position exerted by the collection authority for the claim. The provisions of § 17-1, third and sixth paragraphs shall apply correspondingly.
(2) The first paragraph does not apply decisions on interest rates if modified, cf. § 11-2. In such cases, the normal rules in the Tax Administration Act § 11-1 and the law of procedure.
Chapter 18. Penalties
§ 18-1. Punishment by failed execution by withholding
(1) Any person who is obliged to deduct tax pursuant to Chapter 5, and which fails to make or ensure that it is made calculation and deduction, including separation under § 5-12, punishable by fine or imprisonment up to 2 years. A fine or imprisonment up to one year is punishable grossly negligent violation of the first sentence.
(2) Penalties will not apply to actions mentioned in the first paragraph if the amounts or should be drawn, however, are paid on time.
§ 18-2. Penalties for breach of the duty etc.
(1) Any person who causes or attempts to cause the collection of taxes and duties is prevented or significantly impeded, by failing to provide information or providing false information to Retaining or enforcement authorities, punishable by fine or imprisonment up 2 years. A fine or imprisonment up to one year is punishable grossly negligent violation of the first sentence.
(2) Whoever otherwise than as mentioned in § 18.1 or this section subsection provides incorrect information to Retaining or enforcement authorities, punishable by fine or imprisonment up to 2 years. A fine or imprisonment up to one year is punishable grossly negligent violation of the first sentence.
(3) A fine or imprisonment not exceeding two years imposed on anyone who fails to contribute to the control examination in accordance with §§ 5-13 and 5-14.
§ 18-3. (Repealed by Act 19 June 2015 no. 65 (ikr. October 1, 2015).)
Chapter 19. Entry into force, transitional provisions and amendments to other acts
§ 19-1. Commencement
(1) This Act applies when the King bestemmer.1 King may bring into force the law on different dates for claims as mentioned in § 1-1, second and third paragraphs. The King may further bring into force the individual parts of § 3.19 to different tid.2
(2) Law 21 November 1952 no. 2 the payment and collection of taxes (Tax Payment Act) repealed the King bestemmer.3
§ 19-2. Transitional provisions The Ministry may issue transitional provisions, including providing transitional provisions related to changes in the rules for additional taxes.
§ 19-3. Amendments to other Acts - - -